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Divorce: High Earners And Compensation Related Stock
Teleclass with Gail Heinzman, CPA,
and Carol Ann Wilson, CFDS

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1. Stock Options
1. What is a stock option?
2. How do stock options work?

                                                              i.      Incentive stock options (ISOs)

                                                            ii.      Non-qualified stock options (NQSOs)

3. Vesting of stock options

                                                              i.      Is an option that was granted and vested during marriage marital property?

                                                            ii.      How about options granted during marriage that are not yet vested?

4. Income taxes on options

                                                              i.      Overview

1.      Incentive stock options (ISOs)

2.      Non-qualified stock options (NQSOs)

                                                            ii.      Are there income taxes when the option is transferred on the records of the employer?

1.      ISOs can only be exercised, not transferred.

2.      NQSOs may be able to be transferred.

                                                          iii.      Who pays the income taxes on the income from the exercise?

                                                           iv.      What about payroll taxes at the time of exercise?

2. Restricted stock
1. What is restricted stock?
2. Why is it used instead of stock options?
3. Vesting of restricted stock – similar to options but different in some important ways.
4. Income tax on restricted stock

                                                              i.      83(b) election

                                                            ii.      Who pays the income tax on the sale of the stock?

3. Phantom stock
1. What is phantom stock?
2. Why is phantom stock uses?
3. How does phantom stock work?
4. Vesting of phantom stock
5. Income taxes on phantom stock

MP3 Download

Cost: $37.00
No shipping -
IMMEDIATE DELIVERY!

Length: 55 minutes
ID: TC40-E